IntraEUleveringen

IntraEUleveringen refer to the cross-border sale of goods between businesses established in different European Union member states. The term is commonly used in the Dutch tax regime to describe intracommunity deliveries, where the buyer and seller are VAT-registered in different member states and the goods are transported from one member state to another within the EU.

In this arrangement, the supplier's sale is generally exempt from VAT in the member state of origin. The purchaser accounts for VAT in their own member state under the reverse charge mechanism, resulting in VAT being charged and simultaneously deductible, subject to normal VAT recovery rules. The supplier must verify that the buyer has a valid VAT number (via the VIES system) and maintain appropriate evidence of the cross-border movement of the goods. The invoice typically shows the supplier and purchaser VAT numbers, states that it is an intra-community supply, and shows the net price with no VAT charged.

To benefit from the exemption, specific conditions must be met: both parties are VAT-registered in different EU member states, the goods are actually transported to another member state, and the supplier has valid documentation. Intra-EU deliveries are also reported for statistical purposes through Intrastat and for VAT compliance via the EC Sales List in the buyer's country and related national reporting.

While this article focuses on goods, the rules differ for services. Rules may vary by country and are subject to change; consult the national tax authority or a tax advisor for current applicability.